1972 (9) TMI 48

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....petition under article 226 of the Constitution. There were some income-tax arrears due from Sri A. N. Verma, the father of the petitioner. Sri A. N. Verma died in the year 1958 ; the arrears related to assessment years 1947-48, 1949-50 to 1955-56. The Income-tax Officer, Dehra Dun, is trying to realise the arrears of tax from the petitioner by attachment of his property and by way of proceeding....

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....because, in our opinion, the petitioner succeeds on the first ground. Admittedly, no notice of demand had been served upon the petitioner requiring him to pay the arrears of tax due from his late father. There is no doubt that the petitioner being the legal representative of his late father is liable to pay the tax due from the latter to the extent of the estate of the deceased inherited by him....

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....e date of receipt of the notice he cannot be said to be an assessee in default and, consequently, no recovery proceedings can be taken against him. Merely because an assessee has the knowledge of the tax assessed against him or payable by him under any of the provisions of the Income-tax Act the service of the notice of demand cannot be dispensed with. In the counter-affidavit it is not denied tha....